Auditing Standards

The Sri Lanka Auditing Standards are
based on the International Standards on Auditing (ISA) published by
the International Auditing and Assurance Standards Board (IAASB) of
the International Federation of Accountants (IFAC), with slight
modifications to meet local conditions and needs. Hence compliance
with the Sri Lanka Auditing Standards ensures compliance in all
material respects with the International Standards on Auditing.